Supply chain development for the lean enterprise: interorganizational cost management
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
Portland, Or.
Productivity u.a.
1999
|
| Schriftenreihe: | Strategies in confrontational cost management series
|
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | XXXII, 510 S. Ill., graph. Darst. |
| ISBN: | 1563272180 |
Internformat
MARC
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| 245 | 1 | 0 | |a Supply chain development for the lean enterprise |b interorganizational cost management |c Robin Cooper ; Regine Slagmulder |
| 264 | 1 | |a Portland, Or. |b Productivity u.a. |c 1999 | |
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| 338 | |b nc |2 rdacarrier | ||
| 490 | 0 | |a Strategies in confrontational cost management series | |
| 650 | 4 | |a Contracting out |x Cost control | |
| 650 | 4 | |a Cost control | |
| 650 | 4 | |a Industrial procurement |x Cost control | |
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Datensatz im Suchindex
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|---|---|
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| DE-BY-FWS_katkey | 448993 |
| DE-BY-FWS_media_number | 083000506118 |
| _version_ | 1806173727851806720 |
| adam_text | Contents
Preface to the Series xv
Introduction xv
The Series xvi
The Firms xviii
Preface xxi
Acknowledgments xxiv
About the Authors xxvii
Robin Cooper xxvii
Regine Slagmulder xxviii
About the Sponsors xxxi
Institute of Management Accountants xxxi
Institute for the Study of U.S./Japanese Relations in the
World Economy xxxii
Executive Summary 1
Introduction 1
The Confrontation Strategy 4
The Survival Triplet and the Survival Zone 6
VII
viii contents
Cost Management in a Confrontation Strategy 7
Interorganizational Cost Management 9
Lessons for Adopters 24
Implications for Western Managers 25
Part 1
Confrontational. Cost Management
Chapter i
How Firms Compete Using the Confrontation Strategy. 31
Introduction 31
Lean Production, Lean Product Development, and Lean Supply 32
The Three Generic Strategies of Competition 40
Managing the Survival Triplet 46
Surviving the Transition to Confrontational Competition 49
Surviving in a Confrontation Mode 52
Summary 56
Chapter z
The Role of Cost Management in Confrontation Strategy. 59
Introduction 59
Managing the Cost of Future Products 60
Managing the Cost of Existing Products 63
Harnessing the Entrepreneurial Spirit 67
Summary 69
Chapter 3
The Research Project 71
Introduction 71
The Research Approach 72
Forming the Project Committee and Research Team 72
Site Selection—The Series 73
Site Selection—This Monograph 74
Visiting the Sites and Writing the Case Studies 77
Analyzing and Synthesizing the Findings 78
Part 2
The Principles of Lean Supply
Chapter 4
Lean Buyer Supplier Relations 83
Introduction 83
Reducing the Number of Suppliers 84
Four Levels of Buyer Supplier Relations 89
The Nature of Buyer Supplier Relations 92
Taking Advantage of Lean Buyer Supplier Relationships 102
Implications for Interorganizational Cost Management 109
Conclusion 112
Chapter 5
Lean Supplier Networks 115
Introduction 115
Types of Networks 117
Taking Advantage of the Network 133
Implications for Interorganizational Cost Management 139
Conclusion 140
PART 3
INTERORGANIZATIONAL COST MANAGEMENT
Chapter 6
An Overview of Interorganizational Cost Management 145
Introduction 145
Interorganizational Cost Management 145
The Domain of Interorganizational Cost Management 147
The Process of Interorganizational Cost Management 149
The Key Questions of Interorganizational
Cost Management 151
Summary 160
Chapter 7
Target Costing 163
Introduction 163
The Target Costing Process 165
Summary 179
Chapter 8
Interorganizational Implications of Target Costing 181
Introduction 181
Setting Achievable Component Level Target Costs 182
Applying Target Costing to Suppliers 191
Rewarding Suppliers for Innovation 196
Target Costing and Internal Suppliers 197
Summary 199
x Contents
Chapter 9
Chained Target Costing and Functionality Price Quality
Trade Offs 203
Introduction 203
The Buyer Supplier Interface 210
The Customer Interface at the Top of the Chain 211
The Supplier Interface at the Top of the Chain 218
The Buyer Supplier Interfaces in the Middle of the Chain 221
The Buyer Supplier Interface at the End of the Chain 227
Summary 231
Chapter 10
Interorganizational Cost Investigations 233
Introduction 233
The Scope of Interorganizational Cost Investigations 235
Initiating an Interorganizational Cost Investigation 239
Conditions Favoring Interorganizational Cost
Investigations 240
Interorganizational Cost Investigations in Practice 243
The Implications of Interorganizational Cost
Investigations 247
Summary 250
Chapter ii
Concurrent Cost Management 251
Introduction 251
Parallel Engineering 254
Simultaneous Engineering 257
Implications of Concurrent Cost Management 266
Summary 269
Chapter 12
Kaizen Costing 271
Introduction 271
The Kaizen Costing Process 272
Summary 284
Chapter 13
Interorganizational Implications of Kaizen Costing 287
Introduction 287
Setting Cost Reduction Objectives for Suppliers 288
Applying Kaizen Costing to Suppliers 290
Buyer Led Initiatives 291
Contents xi
Supplier Led Initiatives 292
Role of Lean Buyer Supplier Relations 293
Linked Kaizen Costing Systems 294
Kaizen Costing and Internal Suppliers 294
Summary 302
Chapter 14
Increasing the Efficiency of the Buyer Supplier Interface 305
Introduction 305
Jointly Initiated Improvements 307
Buyer Initiated Improvements 313
Supplier Initiated Improvements 314
Summary 316
Chapter 15
Interorganizational Cost Management in Action 319
Introduction 319
The Acme Pencil Co. Ltd. 320
Target Costing at Acme 324
Interorganizational Cost Management at Acme 335
Kaizen Costing at Acme 349
Improving the Efficiency of the Buyer Supplier Interfaces
at Acme 350
Summary 350
Chapter 16
Lessons for Adopters 353
Introduction 353
Step One: Identify the parts of the product that are going to be
sourced externally. 355
Step Two: Determine the appropriate level of the buyer supplier
relationship for each externally sourced item. 355
Step Three: Rationalize the supplier base. 357
Step Four: Develop appropriate buyer supplier relationships. 359
Step Five: Increase the efficiency of die buyer supplier interface. 362
Step Six: Develop the necessary skills in the techniques of
interorganizational cost management. 363
Step Seven: Extend lean supply and interorganizational cost
management both upstream and downstream in the
value chain. 365
Step Eight: Extend lean supply and interorganizational cost
management to internal suppliers. 367
Summary 368
xii Contents
Part 4
Case Studies
Chapter 17
Citizen Watch Company, Ltd.: Cost Reduction for Mature Products... 371
Introduction 371
The Watch Industry 372
Manufacturing Process 374
The Cost Management System 376
The Cost Reduction Program 378
Chapter 18
Kamakura Ironworks Company, Ltd 383
Introduction 383
Products 384
Corporate Strategy 385
Cost Reduction 386
Pricing 387
Cost Estimation 388
Kamakura s Cost System 389
Expenditure Control 390
Incentive Schemes 391
Chapter 19
Komatsu, Ltd. (A): Target Costing System 393
Introduction 393
The Product Development Process and Design for
Manufacturability Cost Studies 394
Target Costing 398
Chapter 20
Miyota Company, Ltd 405
Introduction 405
The Cost Reduction Program 407
Chapter 21
Olympus Optical Company, Ltd. (A): Cost Management for Short
Life Cycle Products 413
Introduction 413
The 35mm Camera Market 415
Strategic Change at Olympus 416
Appendix 429
; j
Contents xiii
Chapter 22
Omachi Olympus Company, Ltd 431
Introduction 431
Olympus Optical Company 432
Product Mix 432
Relationship with Olympus Optical s Consumer Products
Division 433
Target Costing 435
Planning at Omachi 438
Cost System 438
Variance Analysis 439
The Relationship Between Omachi and Tatsuno 439
Chapter 23
Tokyo Motor Works, Ltd.: Target Costing System 441
Introduction 441
Introducing New Products 442
Chapter 24
Toyo Radiator Company, Ltd 451
Introduction 451
Komatsu, Ltd. 453
Komatsu Supplier Relations 454
Product Development Under the New Approach 456
Cost Management Under the New Approach 457
The Nature of the Komatsu Toyo Relationship 464
Chapter 25
Yokohama Corporation, Ltd. (A): The Yokohama Production
System 467
Introduction 467
Competitive Environment 469
Customer Relationships 470
Yokohama s Cost Reduction Programs 474
Appendix: Company Descriptions 481
Glossary of Terms 489
Selected Bibliography and References 497
Index 503
|
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| genre_facet | Fallstudiensammlung |
| id | DE-604.BV013400569 |
| illustrated | Illustrated |
| indexdate | 2024-08-01T10:38:15Z |
| institution | BVB |
| isbn | 1563272180 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-009143238 |
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| physical | XXXII, 510 S. Ill., graph. Darst. |
| publishDate | 1999 |
| publishDateSearch | 1999 |
| publishDateSort | 1999 |
| publisher | Productivity u.a. |
| record_format | marc |
| series2 | Strategies in confrontational cost management series |
| spellingShingle | Cooper, Robin 1951- Supply chain development for the lean enterprise interorganizational cost management Contracting out Cost control Cost control Industrial procurement Cost control Unternehmen (DE-588)4061963-1 gnd Kostenmanagement (DE-588)4323274-7 gnd Vertikale Kooperation (DE-588)4188072-9 gnd Lean Management (DE-588)4300840-9 gnd |
| subject_GND | (DE-588)4061963-1 (DE-588)4323274-7 (DE-588)4188072-9 (DE-588)4300840-9 (DE-588)4522595-3 |
| title | Supply chain development for the lean enterprise interorganizational cost management |
| title_auth | Supply chain development for the lean enterprise interorganizational cost management |
| title_exact_search | Supply chain development for the lean enterprise interorganizational cost management |
| title_full | Supply chain development for the lean enterprise interorganizational cost management Robin Cooper ; Regine Slagmulder |
| title_fullStr | Supply chain development for the lean enterprise interorganizational cost management Robin Cooper ; Regine Slagmulder |
| title_full_unstemmed | Supply chain development for the lean enterprise interorganizational cost management Robin Cooper ; Regine Slagmulder |
| title_short | Supply chain development for the lean enterprise |
| title_sort | supply chain development for the lean enterprise interorganizational cost management |
| title_sub | interorganizational cost management |
| topic | Contracting out Cost control Cost control Industrial procurement Cost control Unternehmen (DE-588)4061963-1 gnd Kostenmanagement (DE-588)4323274-7 gnd Vertikale Kooperation (DE-588)4188072-9 gnd Lean Management (DE-588)4300840-9 gnd |
| topic_facet | Contracting out Cost control Cost control Industrial procurement Cost control Unternehmen Kostenmanagement Vertikale Kooperation Lean Management Fallstudiensammlung |
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Inhaltsverzeichnis
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